Kaufnebenkosten — the 9-12% cash you need on top of the price
German property closing costs explained: Grunderwerbsteuer by state (3.5-6.5%), notary and registry ~1.5-2.0%, the Bestellerprinzip 50/50 agent split, and a fully worked €400,000 NRW purchase totalling €46,280.
The 11.6% nobody wires into escrow
A German bank lends you the price of the flat and not one euro of the fees. Kaufnebenkosten of 9-12% come from your own cash, on top of the deposit. On a €400,000 flat in NRW that is €46,280 you must have liquid before you sign.
Kaufnebenkosten, paid from your own cash
9–12%
Transfer tax, notary, land registry and the buyer's agent share stack to roughly a tenth of the purchase price — and banks finance none of it. This is the number that quietly wrecks under-capitalised first purchases.
The four cost blocks
- Grunderwerbsteuer3.5–6.5% by state
- Notar~1.0%
- Grundbuch~0.5%
- Makler (your half)up to ~3.57%
1. Grunderwerbsteuer — the big one, and it depends on the state
Real-estate transfer tax is set by each Bundesland, so identical flats cost different amounts to buy depending on where they sit. The spread runs from 3.5% in Bavaria to 6.5% in several states.
| Provider | Grunderwerbsteuer rate | On a €400k flat |
|---|---|---|
Bayern Best | 3.5% (lowest) | €14,000 |
Hamburg | 5.5% | €22,000 |
Berlin | 6.0% | €24,000 |
NRW / Brandenburg / Saarland / Schleswig-Holstein | 6.5% (highest) | €26,000 |
- Grunderwerbsteuer rate
- 3.5% (lowest)
- On a €400k flat
- €14,000
- Grunderwerbsteuer rate
- 5.5%
- On a €400k flat
- €22,000
- Grunderwerbsteuer rate
- 6.0%
- On a €400k flat
- €24,000
- Grunderwerbsteuer rate
- 6.5% (highest)
- On a €400k flat
- €26,000
2. Notar and 3. Grundbuch — roughly 1.5-2.0% together
The neutral Notar who drafts and reads the contract charges statutory fees of about 1.0% of the price; the land-registry (Grundbuch) entry adds about another 0.5%. Together budget 1.5-2.0%. These are regulated, not negotiable.
4. Makler — Bestellerprinzip means you split it 50/50
Since December 2020 the Bestellerprinzip for owner-occupied homes (§§656c-656d BGB) requires the agent's commission to be split 50/50 between buyer and seller when the seller engages the agent. In practice the buyer's share is capped at roughly 3.57% including 19% VAT. You can no longer be handed the entire commission that the seller's agent earned.
Before December 2020, buyers in many states paid the full agent commission — often 7.14% including VAT. The Bestellerprinzip roughly halved the buyer's exposure. On a €400,000 flat that reform alone saves a buyer around €14,000.
The worked example: €400,000 in NRW
| Provider | Rate | Amount |
|---|---|---|
Purchase price | — | €400,000 |
Grunderwerbsteuer (NRW) | 6.5% | €26,000 |
Notar | 1.0% | €4,000 |
Grundbuch / registry | 0.5% | €2,000 |
Makler — buyer's half | ~3.57% incl VAT | €14,280 |
Total Kaufnebenkosten Best | ~11.6% | €46,280 |
- Rate
- —
- Amount
- €400,000
- Rate
- 6.5%
- Amount
- €26,000
- Rate
- 1.0%
- Amount
- €4,000
- Rate
- 0.5%
- Amount
- €2,000
- Rate
- ~3.57% incl VAT
- Amount
- €14,280
- Rate
- ~11.6%
- Amount
- €46,280
So the all-in cost of a €400,000 NRW flat is €446,280. If your bank finances 80% of the €400,000 price (€320,000), you personally need €80,000 deposit + €46,280 fees = €126,280 in cash — about 31.6% of the headline price. Foreigners often face higher deposit requirements too; the mortgage guide covers the 20-40% deposit reality.
Why these fees make flipping a loser
Do this before you bid
Look up your state's Grunderwerbsteuer rate
A Munich flat and an identical Cologne flat differ by 3 percentage points of the price in tax alone.
Add notary + registry at ~1.5–2.0%
Regulated and unavoidable; treat as fixed.
Confirm the agent split in writing
Under the Bestellerprinzip your share is capped; get it stated in the exposé or reservation.
Prove the cash is liquid
Banks finance the price, not the fees. Have all of it available and un-invested before the Notartermin.
Run your exact figure in the closing-costs calculator, then read the 8-step buying process so you know exactly when each euro leaves your account.
Where the numbers come from
Transfer-tax rates are set per Bundesland; notary and registry fees follow the statutory schedule (GNotKG). The Bestellerprinzip for owner-occupied homes is codified in §§656c-656d BGB, in force since 23 December 2020.BGB §§656c-656d State transfer-tax rates via the federal finance ministry.Bundesfinanzministerium Figures verified 2026-07-18; state rates change — reverify for your Bundesland before you sign.
Last updated: 2026-07-18